The indirect credit
Subtitle: a study of various foreign tax credits granted to domestic shareholders under U.S. income tax law
By: Elisabeth A. Owens, Gerald T. Ball.
Contributors: Ball, Gerald T., 1939- joint author.; Harvard University. International Tax Program.
Publisher: International Tax Program, Law School of Harvard University
Published: 1975
Place of publication: Cambridge [Mass.]
Language: eng
Subjects: Income tax -- United States -- Foreign income.; Double taxation -- United States.
Notes: Bibliography: v. 1, p. 463-471; v. 2, p. 373-375.
Includes indexes.